会计英语

acceptance 承
account
accountant
accounting
accounting system 制度
accounts payable 付款
accounts receivable 收款
accumulated profits 累利益
adjusting entry 整
adjustment 整
administration expense 管理用
advances 付
advertising expense 告
agency 代理
agent 代理人
agreement 契
allotments 分配
allowance 津
amalgamation 合
amortization
amortized cost 成本
annuities 年金
applied cost 已分配成本
applied expense 已分配用
applied manufacturing expense 己分配造用
apportioned charge 派用
appreciation
article of association 公司章程
assessment
assets
attorney fee 律
audit
auditor
average 平均
average cost 平均成本
bad debt
balance
balance sheet 表
bank account 行
bank balance 行存
bank charge 行手
bank deposit 行存款
bank discount 行
bank draft 行票
bank loan 行借款
bank overdraft 行透支
bankers acceptance 行承
bankruptcy 破
bearer 持票人
beneficiary 受益人
bequest
bill 票
bill of exchange 票
bill of lading 提
bills discounted 票
bills payable 付票
bills receivable 收票
board of directors 董事
bonds 券
bonus 利
book value 面值
bookkeeper 簿
bookkeeping 簿
branch office general ledger 支店往
broker 人
brought down 接前
brought forward 接上
budget 算
by-product 副品
by-product sales 副品售
capital 股本
capital income 本收益
capital outlay 本支出
capital stock 股本
capital stock certificate 股票
carried down 移後
carried forward 移下
cash 金
cash account 金
cash in bank 存行金
cash on delivery 交收款
cash on hand 存金
cash payment 金支付
cash purchase
cash sale 沽
cashier 出
cashiers check 本票
certificate of deposit 存款折
certificate of indebtedness 借
certified check 保付支票
certified public accountant
charges 用
charge for remittances 水手
charter 照
chartered accountant
chattles
check 支票
checkbook stub 支票存根
closed account 己清
closing 算
closing entries
closing stock 期末存
closing the book
columnar journal 多日
combination 合
commission 佣金
commodity 商品
common stock 普通股
company 公司
compensation
compound interest 利
consignee 承人
consignment 寄
consignor 寄人
consolidated balance sheet 合表
consolidated profit and loss account 合益表
consolidation 合
construction cost 建成本
construction revenue 建收入
contract 合同
control account 制
copyright 版
corporation 公司
cost 成本
cost accounting 成本
cost of labour 工成本
cost of production 生成本
cost of manufacture 造成本
cost of sales 成本
cost price 成本格
credit 方
credit note 收款通知
creditor 人
crossed check 支票
current account 往活期
current asset 流
current liability 流
current profit and loss 本期益
debit 借方
debt
debtor 人
deed 契
deferred assets 延
deferred liabilities 延
delivery 交
delivery expense 送
delivery order 出
demand draft 即期票
demand note 即期票
demurrage charge 延期
deposit 存款
deposit slip 存款
depreciation 折
direct cost 直接成本
direct labour 直接人工
director 董事
discount 折扣
discount on purchase 折扣
discount on sale 折扣
dishonoured check 退票
dissolution 解散
dividend 股利
dividend payable 付股利
documentary bill 押票
documents
double entry bookkeeping 式簿
draft 票
drawee 付款人
drawer 出票人
drawing 提款
duplicate 副本
duties and taxes 捐
earnings 收益
endorser 背人
entertainment 交
enterprise 企
equipment
estate
estimated cost 估成本
estimates 概算
exchange
exchange loss 失
expenditure
expense 用
extension 延期
face value 票面值
factor 代理商
fair value 公平值
financial statement 表
financial year 政年度
finished goods 成品
finished parts 成零件
fixed asset 固定
fixed cost 固定成本
fixed deposit 定期存款
fixed expense 固定用
foreman 工
franchise
freight
funds 金
furniture and fixture 及器具
gain 利益
general expense 用
general ledger 分
goods 物
goods in transit 在物
goodwill 商
government bonds 政府券
gross profit 毛利
guarantee 保
guarantor 保人
idle time 停工
import duty 口
income 收入
income tax 所得
income from joint venture 合收益
income from sale of assets 出售收入
indirect cost 接成本
indirect expense 接用
indirect labour 接人工
indorsement 背
installment 分期付款
insurance 保
intangible asset 形
interest 利息
interest rate 利率
interest received 利息收入
inter office account 部往
intrinsic value 在值
inventory 存
investment 投
investment income 投收益
invoice 票
item 目
job 工作
job cost 工程成本
joint venture 短期合伙
journal 日
labour 人工
labour cost 人工成本
land 土地
lease 租
leasehold 租
ledger 分
legal expense 律
letter of credit 信用
liability
limited company 有限公司
limited liability 有限
limited partnership 有限合夥
liquidation 清
loan 借款
long term liability 期
loss 失
loss on exchange 失
machinery equipment 器
manufacturing expense 造用
manufacturing cost 造成本
market price 市
materials 原村料
material requisition 料
medical fee
merchandise 商品
miscellaneous expense 用
mortgage 抵押
mortgagor 抵押人
mortgagee 承押人
movable property
net amount
net asset
net income 收入
net loss
net profit 利
net value 值
notes 票
notes payable 付票
notes receivable 收票
opening stock 期初存
operating expense 用
order
organization expense
original document 原始
outlay 支出
output 量
overdraft 透支
opening stock 期初存
operating expense 用
order
organization expense
original document 原始
outlay 支出
output 量
overdraft 透支
quotation
rate 比率
raw material 原料
rebate 回扣
receipt 收
receivable 收款
recoup
redemption
refund 退款
remittance 款
rent 租金
repair 修理
reserve
residual value 剩值
retailer 零售商
returns 退
revenue 收入
salary 薪金
sales
sale return 退回
sale discount 折扣
salvage 值
sample fee 品
scrap 料
scrap value 值
securities 券
security 抵押品
selling commission 佣金
selling expense 用
selling price 售
share capital 股份
share certificate 股票
shareholder 股
short term loan 短期借款
sole proprietorship
spare parts 配件
standard cost 成本
stock 存
stocktake
stock sheet 存表
subsidies 助金
sundry expense 用
supporting document 附表
surplus 盈
suspense account
taxable profit 可徵利
tax 捐
temporary payment 付款
temporary receipt 收款
time deposit 定期存款
total 合
total cost 成本
trade creditor 客
trade debtor 客
trademark 商
transaction 交易
transfer
transfer voucher 票
transportation
travelling 差旅
trial balance 算表
trust 信
turnover
unappropriated surplus 未分配盈
unit cost 位成本
unlimited company 限公司
unlimited liability 限任
unpaid dividend 未付股利
valuation 估
value 值
vendor 主
voucher 票
wage rate 工率
wage 工
wage allocation sheet 工分配表
warehouse receipt 收
welfare expense 利
wear and tear
work order 工作通知
year end 年